NIM33014 - Special Cases: International: People going to or Coming from abroad: Introduction: Rest of the World Regulations
There are no specific regulations for ROW countries, in most cases we consider liability under domestic regulations,
The Social Security Contributions and Benefits Act 1992
- Section 1(6) - liability to pay Class 1, Class1A and 2 contributions
- Section 2(1) (a) - definition of employed earner
The Social Security (Contributions) Regulations 2001
- Regulation 145 - Conditions as to residence or presence in GB
Further infromation on going to or coming from a ROW country see NIM33500